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How do entrepreneurial portfolios respond to income taxation?
Fossen, Frank M.; Rees, Ray; Rostam-Afschar, Davud; … - 2017
We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in … hypotheses, we use household survey panel data for Germany eliciting the personal wealth composition in detail in 2002, 2007, and … 2012. We analyze the effects of personal income taxes on the portfolio shares of six asset classes of private households …
Persistent link: https://www.econbiz.de/10011671669
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How do entrepreneurial portfolios respond to taxation?
Fossen, Frank M.; Rees, Ray; Rostam-Afschar, Davud; … - 2017
We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in … hypotheses, we use household survey panel data for Germany eliciting the personal wealth composition in detail in 2002, 2007, and … 2012. We analyze the effects of personal income taxes on the portfolio shares of six asset classes of private households …
Persistent link: https://www.econbiz.de/10011672485
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How do entrepreneurial portfolios respond to income taxation?
Fossen, Frank M.; Rees, Ray; Rostam-Afschar, Davud; … - 2017
We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in … hypotheses, we use household survey panel data for Germany eliciting the personal wealth composition in detail in 2002, 2007, and … 2012. We analyze the effects of personal income taxes on the portfolio shares of six asset classes of private households …
Persistent link: https://www.econbiz.de/10011672922
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How do entrepreneurial portfolios respond to income taxation
Fossen, Frank M.; Rees, Ray; Rostam-Afschar, Davud; … - 2018
Persistent link: https://www.econbiz.de/10011965419
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Capital income taxation with portfolio choice
Bakota, Ivo - 2020
Persistent link: https://www.econbiz.de/10012523054
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The International Income Taxation of Portfolio Debt in the Presence of Bi-Directional Capital Flows
Edgar, Timothy; McCann, Ewen - 2004
A country's net flow of capital consists of simultaneously occurring imports and exports. Because a tax on the income from capital imports affects the quantity of capital exports and vice versa, tax policies toward inbound and outbound capital should be jointly formulated in order to avoid...
Persistent link: https://www.econbiz.de/10014070624
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New evidence on asset location from the Survey of Consumer Finances
Jinjarak, Yothin; Zhou, Jie - In: Public finance review : PFR 39 (2011) 4, pp. 594-615
Persistent link: https://www.econbiz.de/10009309522
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Capital income taxation and risk-taking in a small open economy
Asea, Patrick K. - In: Journal of public economics 68 (1998) 1, pp. 55-90
Persistent link: https://www.econbiz.de/10001236988
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Taxation and household portfolio behavior
Poterba, James M. - In: NBER reporter online (2004/2005) 1, pp. 18-20
Persistent link: https://www.econbiz.de/10011366923
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Beiträge zur Besteuerung von Indexprodukten und den Auswirkungen der Investmentsteuerreform
Gurr, Paul - 2021
In der vorliegenden Arbeit wird in vier Forschungsbeiträgen der Einfluss der Besteuerung auf Investitionsentscheidungen in Indexprodukte (Indexzertifikate, börsengehandelte Indexfonds) untersucht sowie eine Evaluierung der Auswirkungen des Gesetzes zur Reform der Investmentbesteuerung auf...
Persistent link: https://www.econbiz.de/10012799574